Transfer of Residence relief (your belongings)
If you are moving from outside the EU, your household belongings and personal vehicles can come in free of customs duty and VAT.
Last checked June 2026
What it is
Moving back from outside the EU, your household belongings and personal vehicles can come in free of customs duty and VAT, once you owned and used them for at least six months before the move.
Who can get it
- You lived outside the EU for a continuous period of at least 12 months before moving to Ireland.
- You owned and used the goods for at least six months before the move, and duty and tax were paid on them where you bought them.
- You bring the goods in within the window: from six months before to 12 months after you move.
- If you bring the goods in before you move, you must take up residence within six months of importing them.
- If you hire out, lend, sell or dispose of the goods within 12 months, the import charges become payable.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 10 June 2026. Always confirm the details on the official page before applying.
Related guides
- Returning to Ireland guide
- Safe Home Ireland
- Crosscare Irish Diaspora Support Project
- Transfer of Residence relief (your car)
- Split-Year Treatment
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